Official letter No.3317/TCT-CS dated 08 october 2013 of GDT in guidance of VAT&CIT payment extension in accordance with resolution No. 02/NQ-CP
According to official letter No.3317/TCT-CS:
Enterprises have small and mid-size scale (use less than 200 employees, working entire time and have revenue of a year less than 20 billion VND), doing business of goods and services imposed on special consumption tax in accordance with regulations of Resolution No.02/NQ-CP. CIT amount extended is not included the tax amount of the income from business of goods and services imposed on special consumption tax.
Enterprises producing goods and services imposed on special consumption tax will not be extended the VAT payment under Resolution No.02/NQ-CP
